Tax Appeals Commission determination 101TACD2020 regarding VRT, 2020

• Administrative Decision Number: 101TACD2020
• Date: 03 April 2020
• Subject Matter: VRT
• Respondent: REVENUE COMMISSIONERS

Ref: 101TACD2020

BETWEEN/

REDACTED

Appellant

V

REVENUE COMMISSIONERS

Respondent

DETERMINATION

Introduction

1. This appeal concerns the valuation of a vehicle for the purposes of ascertaining the

open market selling price (‘OMSP’) in respect of the calculation of Vehicle Registration

Tax (‘VRT’).

2. On agreement of the parties this appeal is determined in accordance with section

949U of the Taxes Consolidation Act 1997, as amended (‘TCA 1997’).

Background

3. The vehicle, the subject matter of this appeal, is a Peugeot Allure Blue HDI S/S Auto

first registered in the United Kingdom on 26 April 2018, now bearing the registration

number REDACTED. The Appellant registered the vehicle and paid VRT of €4,515

based on an open market selling price (OMSP) determined by the Revenue

Commissioners. The car was registered with the NCT on 30 July 2019.

4. The Appellant appealed to the Revenue Commissioners under section 145 of the

Finance Act, 2001 (as amended). On appeal the OMSP was not revised by the Revenue

Commissioners. This was notified to the Appellant by letter dated 10 September

2019. The Appellant was aggrieved by the determination of the Revenue

Commissioners and appealed to the Appeal Commissioners against the